IRS written determination 201429015

us-irs-private-letter-rulings-201429015IRS written determination 201429015Guidance

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Private letter rulings and published taxpayer determination letters. Native document type is retained separately; a determination letter is not labeled a private letter ruling. These taxpayer-specific releases cannot be used or cited as precedent under 26 USC 6110(k)(3); applicability and current legal force are not independently certified. Keep repeated UILC subjects attached to one actual numbered document.

Internal Revenue Service
Department of the Treasury
Washington, DC 20224
Number: 201429015
Release Date: 7/18/2014
Index Number: 911.11-03
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
-----------------------, ID No. -------------------
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Telephone Number:
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Refer Reply To:
CC:INTL:B02
PLR-144904-13
Date:
April 2, 2014
TY:------
Legend
Taxpayer=-----------------
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Country A=---------------
Year 1=------
Year 2=------
Year 3=------
Dear ----------------------:
This is in response to a letter received in this office on October 30, 2013, and
subsequent correspondence, in which a ruling is requested to permit Taxpayer to
reelect the foreignearned income and housing cost amount exclusionsunder section
911 of the Internal Revenue Code.
The rulings contained in this letter are based upon information and representations
submitted by the taxpayer and accompanied by a penalty of perjury statement executed
by an appropriate party. While this office has not verified any of the material submitted
in support of the request for rulings, it is subject to verification on examination.
Taxpayer was employed in a job based in Country A beginning in Year 1 and elected to
exclude her foreign earned income and housing cost amountunder section 911(a)
beginning in Year 1. In Year 2, Taxpayer chose to revoke these exclusions. In Year 3,
Taxpayer accepted a position with a new employer, also located in Country A. As a
result of this change in employer, Taxpayer requests permissionto reelect the foreign

PLR-144904-13
2
earned income and housing cost amount exclusions pursuant to section 911 for Year 3
and subsequent taxable years.
Section 911 of the Code permits certain taxpayers to elect to exclude from gross
income their foreign earned income and housing cost amounts. Under Treas. Reg.
Section 1.911-7(a)(1), the election applies to the taxable year for which it is made and
for all subsequent taxable years, unless revoked by the taxpayer. Section 911(e)(2)
provides that once revoked, the election may not be made again by the taxpayer until
the sixth taxable year after the year in which the revocation was made.
Treas. Reg. § 1.911-7(b)(2) provides that if an individual revokes an election under
Treas. Reg. § 1.911-7(b)(1), and desires to reelectthe same exclusion within the next
five years, the individual must obtain permission by requesting a ruling. The Service
may permit the taxpayer to reelect the foreign earned income and housing cost amount
exclusions before the sixth year after considering any facts and circumstances that may
be relevant to the determination. Treas. Reg. § 1.911-7(b)(2) provides that relevant
facts and circumstances may include a period of United States residence, a move from
one foreign country to another foreign country with differing tax rates, a substantial
change in tax laws of the foreign country of residence or physical presence, and a
change of employer.
Taxpayer revoked the foreign earned income and housing cost amount exclusions for
Year 2. Taxpayer desires toreelect the exclusions for Year 3, which is within five years
of Year 2. Hence, Taxpayer is requesting permission to reelect the foreign earned
income and housing cost amount exclusions. Taxpayer has represented that she
experienced a change of employerin Year 3. Also, she has represented that her tax
rate will differ as a result of this change in employment.
Accordingly, based solely on the information and representations set forth above, it is
held that Taxpayer may reelect the foreign earned incomeand housing cost amount
exclusions for Year 3 and subsequent taxable years.
Except as otherwise expressly provided herein, no opinion is expressed as to whether
Taxpayer otherwise satisfies the requirements of section 911 for excluding foreign
earned income and housing cost amounts from gross income. Except as expressly
provided herein, no opinion is expressed or implied concerning the tax consequences of
any aspect of any transaction or item discussed or referenced in this letter.

PLR-144904-13
3
This private letter ruling is directed only to the taxpayer requesting it. Section
6110(k)(3) of the Code provides that it may not be used or cited as precedent.
A copy of this letter must be attached to any income tax return to which it is relevant.
Alternatively, taxpayers filing their returns electronically may satisfy this requirement by
attaching a statement to their return that provides the date and control number of the
letter ruling.
Sincerely,
Jeffery G. Mitchell
Branch Chief, Branch 2
(International)

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